Stock options: la question des options précaires n'est pas résolue
Auteur | Pascale Hautfenne |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
Dans un numéro précédent, nous avions commenté un jugement du Tribunal de première instance de Bruxelles du 30 juin 2004, dans lequel le Tribunal appliquait, on ne peut plus correctement, les principes de droit civil relatifs aux conditions suspensives et aux conditions résolutoires pour en arriver à la conclusion que les options (ancien régime) dites « précaires » devaient être imposées lors de leur attribution initiale, et ne pouvaient faire l'objet d'une taxation lorsqu'elles étaient exercées, quoi qu'il puisse en être d'éventuelles conditions suspensives ou résolutoires.
Ceci résulte en effet des principes du droit civil qui, sauf dérogation expresse de la loi fiscale, sont applicables en matière fiscale. En février 2005, la Cour de cassation a toutefois confirmé un arrêt rendu en 2002 par la Cour d'appel d'Anvers, dans lequel la Cour d'appel admettait le point de vue administratif et la taxation lors de l'exercice en ce qui concerne les options précaires. Il s'agissait en effet d'options soumises à des termes et conditions suspensifs et résolutoires (délai d'attente et conditions de maintien du travailleur au service de l'employeur). La Cour de cassation a confirmé l'arrêt qui décidait que, dans ce cas-là en tout cas, les options pouvaient être taxées lorsqu'elles étaient exercées, puisque ce n'était qu'à ce...
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